Stopping the right of export tax rebate requires a reconsideration procedure, which means that the administrative counterpart refuses to accept the specific administrative act stipulated by laws and regulations, and when seeking legal relief, he should first choose to apply for administrative reconsideration to the administrative reconsideration organ instead of directly bringing an administrative lawsuit to the people's court; If the administrative counterpart still has different opinions on the reconsideration decision after administrative reconsideration, he may bring an administrative lawsuit to the people's court.
Is it an administrative penalty to stop the export tax rebate right?
Stopping the right of export tax rebate is an administrative punishment.
The right to stop export tax rebate is a form of punishment for tax authorities to stop export tax rebate for export enterprises that have tax fraud or other tax violations within a certain period of time.
Administrative punishment refers to the behavior that administrative organs punish citizens, legal persons or other organizations for violating administrative order by reducing their rights and interests or increasing their obligations.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 88 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection. Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes, late fees or provide corresponding guarantees according to the tax decision of the tax authorities, and then they can apply for administrative reconsideration according to law. If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law. If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law. If a party fails to apply for administrative reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that have made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law, or apply to the people's court for compulsory enforcement.